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An AFM is the Greek tax number, and you need one before you can buy property in Greece. Non-residents can now get an AFM in Greece without travelling, by applying online and verifying their identity in a video call, or through a representative. This guide covers the three routes, the documents, the timelines and how to open a bank account in Greece once you have the number.
Last verified: October 2026The AFM (Αριθμός Φορολογικού Μητρώου) is the Greek tax identification number. It is the key to almost every step of a purchase, from the transfer tax return to the notary’s deed and the annual property tax.
According to Tsiricos Law, “an AFM (TIN) is mandatory for any individual or entity” that holds assets in Greece. The Swiss law firm Altenburger also lists getting an AFM among the first preparatory steps for a purchase.
The AFM comes with an authentication key, the TAXISnet username and password. These open myAADE, where owners see their property return (E9) and their ENFIA property tax bill. Without the codes, a foreign owner cannot see bills or deadlines.
There are three ways to get a Greek tax number from abroad. According to Pachou Notary, they are:
| Route | How it works | Travel needed |
|---|---|---|
| Apply yourself | Submit on myAADE and verify identity by video call (myAADElive) | No |
| Representative with AADE credentials | A lawyer or tax representative files digitally on your behalf | No |
| Representative with a new power of attorney | The representative verifies your identity in person at the non-residents’ tax office | No, but you sign a power of attorney abroad |
AADE’s tax guide for Greeks abroad and non-residents describes the process. You use the “TIN & Authentication Key” application on myAADE, which can be opened without prior registration.
AADE’s guide says the competent tax office is “automatically determined”, so applicants do not need to choose one.
Many buyers let a Greek lawyer handle the application, often as part of the wider purchase. A representative who already has AADE credentials can file digitally, with no video call or visit, Pachou Notary says.
A representative acting on a newly signed power of attorney must attend the non-residents’ tax office in person. Pachou Notary notes that the myAADElive video call is not available to a third party acting on a new power of attorney.
The core document is a valid passport. Pachou Notary lists the details the application asks for:
If you use a representative, add a notarial power of attorney and the representative’s signed declaration of acceptance. AADE’s guide adds that a marriage certificate with an official translation may also be needed in some cases.
The power of attorney must give explicit authority to obtain the AFM. It must also cover receiving the TAXISnet access code, Pachou Notary says. Without that second power, the tax office will not release the code to the representative.
A power of attorney signed abroad must be notarised and apostilled under the 1961 Hague Convention, or certified at a Greek consulate, according to Tsiricos. It must be notarial because digital signature certification is not possible from abroad, Pachou Notary adds. Our guide to a power of attorney for Greek property covers drafting and scope.
The AFM itself is quick. Pachou Notary says it is “typically issued in 1–5 working days”. Including drafting and signing a power of attorney abroad, the full cycle takes 5 to 10 days.
A tax representative is no longer compulsory. Pachou Notary states that “as of 2024, appointing a Tax Representative is no longer legally compulsory”, although it remains practical for handling correspondence. AADE’s guide also presents a representative as an option, not a requirement, for TIN applications.
Owning property with no Greek income does not by itself require an income tax return, according to AADE’s guide. Letting the property out does. See our guide to rental income tax for owners abroad.
A Greek bank account is not a legal requirement for buying, but lawyers recommend one. Tsiricos says that “though not strictly mandatory, opening a Greek bank account is highly advised”. Altenburger also lists it as recommended.
The main reason is practical. A Greek account makes it easier to pay taxes and public fees, especially for buyers whose home bank is outside the euro payments area (SEPA), Tsiricos notes. You need your AFM before you open an account in Greece.
Tsiricos lists these categories:
Greek banks are conservative and routinely ask for full proof of the source of funds, Tsiricos says, especially from non-EU nationals. Requirements differ between banks and change over time, so ask for the current list before applying.
A Greek mobile number is not legally required. Tsiricos points out that many government services send one-time passwords by SMS to a Greek number, so having one can save delays.
The AFM comes first, because almost everything else depends on it.
For the full purchase sequence, see how to buy property in Greece as a foreigner. Buyers using the residence route should also read our Golden Visa guide.
Yes. Non-residents can apply on myAADE and verify their identity by myAADElive video call, according to AADE and Pachou Notary.
Usually 1 to 5 working days. Allow 5 to 10 days in total if you first need to sign a power of attorney abroad.
A valid passport, or an EU national ID card, plus personal details and your home-country tax number. A representative also needs a notarial power of attorney and a declaration of acceptance.
No, not since 2024, according to Pachou Notary. Many owners still use one to handle post and deadlines.
It is not strictly required but is highly advised, according to Tsiricos. It makes paying Greek taxes and fees easier.
Yes. A lawyer or other trusted person can apply with a notarial power of attorney that explicitly covers the AFM and the TAXISnet code.
Requirements change. Buyers should confirm how this applies to them with a Greek lawyer or accountant.
